– see also Schedule D, Case IV; Schedule D, Case V

Arising basis, deductions and reliefs

Commentary – Tax Reporter ¶293-250

Backdated pensions

Legislation/Regulatory – ITTOIA2005 s. 840, 840A

Calculation of tax credits

Legislation/Regulatory – SI 2002/2006 reg. 12

Charge to tax

Foreign emoluments

Commentary – Quick Overview ¶9600

Generally

Commentary – Quick Overview ¶9600

Copyright royalties

– see Copyrights

Crown servants

Commentary – Quick Overview ¶9625

Deduction for expenses

Legislation/Regulatory – ITTOIA2005 s. 838
HMRC Guidance – SAIM1130

Diplomats and diplomatic staff

Commentary – Quick Overview ¶9625

Double tax relief

Commentary – Quick Overview ¶6500

Double taxation relief

– see Double taxation relief

Entertainers

– see Entertainers

Entertainers and sportsmen

Commentary – Quick Overview ¶1605 ; Quick Overview ¶6530

Exemption

Condition for

Commentary – Tax Reporter ¶199-985

Generally

Commentary – Tax Reporter ¶199-980 ; Tax Reporter ¶199-990

Exemptions

Commentary – Quick Overview ¶9625

Expenses, deductibility

Commentary – Tax Reporter ¶293-400
Case Law – Horton v. Young (H.M. Inspector of Taxes) Weston v. Young (H.M. Inspector of Taxes)

Foreign estate

Commentary – Quick Overview ¶62720

Generally

Commentary – Quick Overview ¶6500

Incidental duties

Commentary – Quick Overview ¶9610

Interest, exception from duty to deduct tax

Legislation/Regulatory – ITA2007 s. 884

More than one job

Commentary – Quick Overview ¶9620

Non-domiciliaries, exemption for

Commentary – Tax Reporter ¶199-960–Tax Reporter ¶199-970

Offshore funds

– see Offshore funds

Oil rig workers

Commentary – Quick Overview ¶9625

Overseas public service pensions

Commentary – Quick Overview ¶10805

Partnerships

Commentary – Quick Overview ¶6500

Patent rights

– see Patents

PAYE

Commentary – Quick Overview ¶1590

Payment of tax

Commentary – Quick Overview ¶1590

Pensions

– see also Foreign pensions

Generally

Commentary – Quick Overview ¶10800

Property assessments on non-residents

Commentary – Quick Overview ¶1595

Record keeping

Commentary – Golding and Connolly on Advising British Expats 8.1.8

Relevant foreign income

Commentary – Tax Reporter ¶293-150
Legislation/Regulatory – ITTOIA2005 s. 7(5), 830
HMRC Guidance – RDRM31110 ; RDRM31140 ; RDRM31220 ; RDRM32510 ; RDRM36020

Relief by deduction

Commentary – Tax Reporter ¶172-500
HMRC Guidance – INTM161090 ; INTM162580

Remittance basis

– see Remittance basis

Seafarers

Commentary – Quick Overview ¶9605

Seconded employees, returns

Commentary – Quick Overview ¶1610

Sportsmen

– see Sportsmen

Trades/professions or vocations, profits from

Entertainers and sportsmen

Commentary – Quick Overview ¶6530

Expenses connected with foreign trades

Commentary – Quick Overview ¶6525

Non-resident trading in the UK

Commentary – Quick Overview ¶6510

Travel and accommodation expenses

Commentary – Quick Overview ¶6525

UK resident trading wholly abroad

Commentary – Quick Overview ¶6520

Trading wholly abroad

Change of residence

Commentary – Tax Reporter ¶293-100

Generally

Commentary – Tax Reporter ¶293-050 ; Tax Reporter ¶293-750
Case Law – COLQUHOUN (Surveyor of Taxes) v. BROOKS. ; OGILVIE v. KITTON (Surveyor of Taxes). ; SAN PAULO (BRAZILIAN) RAILWAY COMPANY, LIMITED, v. CARTER (Surveyor of Taxes).

Transfer of assets abroad

– see Transfer of assets abroad

Travel expenses

Commentary – Quick Overview ¶9615

UK tax returns

Commentary – Golding and Connolly on Advising British Expats 8.1Golding and Connolly on Advising British Expats 16.2.4

Unremittable income

Generally

Commentary – Tax Reporter ¶293-300

Visiting forces

Commentary – Quick Overview ¶9625